I found the shoe incredibly comfortable, I got it on sale so it was a good entry level for me.
I had to purchase a different insole, the one the shoes come with hurt my feet REAL bad, They seem to be designed for super flat-footed people.

i ride about 125 miles a week, tried a pair of shimano shoes, had foot burn after six miles, got smart and bought these shoes, no foot burn at all, just finished a century ride, had pure comfort the whole ride, no burn, numbness or anything, i think specialized puts way more thought into there products than most co., fit is right on, toe box is perfect with good space, can't comment on durability yet, have to wait and see.

To start with, I'm a big fan of all things Specialized, including the Comp Mtn Shoe.I ride the Comp Road shoes about 100 miles a week; got them at the end of January (2010) and currently have about 500 miles on them. After about 300 miles I started to notice the insole (not the insert, which is great) felt like it was depressing under the ball of my left foot. Sure enough, under inspection the cleat plates are super-exposed w/minimal surrounding padding. This explained why I was bruising my forefoot whenever I got out of the saddle for a hard effort.A couple shops have looked at them and said to put some extra padding in there, but now my foot falls asleep after 45 minutes of riding. Not sure what to do.I know they're not the top of the line, but for[$], this shouldn't be an issue.Also, use the Euro size rather than the US # when trying them on.

I've only put about 200 miles on these shoes. I have no complaints. I think they were just fine. They are very well ventilated. (Which has backfired on me in the winter, my feet have been getting really cold). One of the reasons i got these shoes is because they were carbon and under $200. I just can't jsutify spending $300-$400 on shoes. Iv'e only owned two pairs of road shoes so i can't compare too much. But i have no complaints of these shoes other than in the winter time it can get cold.

It was time to replace the old Northwaves, so I shopped around for months. Finding a Northwave dealer with actual inventory is rediculous, but I couldn't find anything comparable in value and fit. Never would've considered Specialized until I came across some strong reviews on roadbikereview. Finally tried the BG line, and was awed by the Comp.
It's hard to judge a shoe from standing in the shop w/ no cleats, but was pleased w/ the feel. I'm normally a 45, but had to go all the way to 46 on these. Keep that in mind.
First ride was a short 20 miler. Had to make some on-the-fly adjustments due to tightness, but that proved pretty easy with the M-lock buckles. Took a few rides to get the straps just right, but once dialed-in, high mileage comfort is a no brainer.
The carbon-glass composite is every bit as stiff as full carbon on my Northwaves. Plenty of room in the toe box (which was a concern at first), and the heel cup is like butter.
Bottom line, the Comp is a nice looking (I got white) shoe that performs well beyond it's midrange price. They're every bit as comfortable as the Sidi's another shop tried to sell me for almost five hundred bucks (!)

Been through several shoes in my lifetime, Nike, Shimano, Diadora ... finally decided to pay the $$$ for these babies.
I've got wide, flat feet. These fit "true to size" for me, so if you've got 'normal' feet, keep this in mind. These shoes are super-stiff compared to what I've had before, the difference on my first ride was AMAZING, power transfer felt so efficient. Unlike my previous shoes, these seemed to wrap around my feet much better, so it is very comfortable and very little flop. I really felt one with my bike. After a long ride, I felt the toe area feels slightly loose, but other wise, no real complaints.
Walking is fine since I have the Shimano road system (nice cleats for that), but since the toe and heel are quite "hard" and smooth, walking on smooth surfaces is more hazardous than other shoes I've had.
Good cooling, I've ridden with this pair up Mt. Hamilton down in San Jose, CA on a 30C day and hot feet were the last worries on my mind.
Only downside for me ... I don't think they are very sexy or flashy shoes.